United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M86881 - NY M86924 > NY M86901

Previous Ruling Next Ruling
NY M86901




October 13, 2006

CLA-2-61:RR:NC:WA:361 NY M86901

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010; 6104.62.2011; 6114.20.0040

Ms. Lisa York
Target Customs Brokers Inc.
33 South Sixth Street Mail Stop-3315
Minneapolis, Minnesota 55402

RE: The tariff classification of women’s garments from Vietnam.

Dear Ms. York:

In your letter dated September 22, 2006 you requested a classification ruling for several women’s garments. The samples will be returned, as requested.

Style 203041 is a pair of women’s pants constructed from 95 percent cotton, 5 percent spandex knit fabric. The cropped pants have a wide elasticized waistband with a drawstring on both sides, and hemmed legs. The drawstring is finished with beads.

Style 205802 is a woman’s dress constructed from 95 percent cotton, 5 percent spandex knit fabric. The sleeveless racer back dress extends to mid thigh and has ½ inch shoulder straps, a nine inch flounce at the bottom, patch pockets below the hips on both sides, and a plain, hem.

Style 206362 is a woman’s romper constructed from 60 percent cotton, 40 percent polyester knit fabric. The romper has adjustable shoulder straps, an elasticized upper edge, an elasticized and drawstring waistband, patch pockets below the hip, and hemmed legs. The drawstring is finished with beads.

Style 206962 is a woman’s romper constructed from 95 percent cotton, 5 percent spandex knit fabric. The romper has adjustable shoulder straps, a V neckline in front, a drawstring waistband, and a decorative patch with the words “Beach Bound Santa Monica.” The neckline and legs are finished with capping.

You have referred to the submitted garments as sleepwear. However, based on their construction, features, and general appearance, they are clearly capable of being worn as non-intimate apparel. As such, the garments will not be classified as sleepwear in heading 6108.

The applicable subheading for style 203041 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers knitted or crocheted: Of cotton. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for style 205802 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sdresses knitted or crocheted: Of cotton. The duty rate will be 11.5 percent ad valorem.

The applicable subheading for styles 206362 and 206962 will be 6114.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Sunsuits, washsuits, one-piece playsuits and similar apparel: women’s or girls’. The rate of duty will be 10.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Styles 206362 and 206962 fall within textile category designation 237; style 205802 falls within textile category designation 336; style 203041 falls within textile category designation 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: